The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $78,016 $9,180 $122,500 $9,945 Fixed $ 163,000 $28,000 $87,000 $77,000 Cost Driver 3,200 labor hours 2,700 letters 2,450,000 lines 19,500 accounts In September, actual costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $243,575 $37,569 $202,996 $86,158 Driver Amount 3,340 labor hours 2,840 letters 2,320,000 lines 19,480 accounts Required Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Statement inquiry Payment verification